SSP Changes April 2026: What Employers Need to Do
From 6 April 2026, Statutory Sick Pay has no waiting days, no Lower Earnings Limit, and is capped at 80% of average weekly earnings. Here's what changed and what employers must do.
From 6 April 2026, Statutory Sick Pay changed in three big ways: there are no more waiting days, the Lower Earnings Limit no longer applies, and the rate is now the lower of £123.25 a week or 80% of the employee's average weekly earnings. Every change makes SSP more generous — and means more of your workforce now qualifies, from day one.
If you run payroll or manage sickness absence, here's exactly what changed and what you need to do about it.
Want a number now? Use the free SSP calculator.
The three changes
1. No more waiting days
Previously, the first three qualifying days of any sickness were unpaid "waiting days," and SSP only started on day four. That's gone. SSP is now payable from the first qualifying day of sickness. For a typical short absence, that's up to three extra days of pay per spell.
2. No Lower Earnings Limit
Previously, an employee had to earn at least the Lower Earnings Limit (around £123–£125 a week) to get any SSP at all. That earnings floor has been removed. Every employee now qualifies regardless of how little they earn — which brings a lot of part-time and low-hours staff into scope for the first time.
3. A new 80%-of-earnings rate for low earners
SSP is now the lower of:
- the flat rate of £123.25 a week (2026/27), or
- 80% of the employee's average weekly earnings.
So a higher earner still gets the flat £123.25, but someone earning, say, £100 a week now gets 80% of that — £80 — rather than nothing. This is the change that pairs with removing the earnings limit: low earners get something, calculated as a percentage of their actual pay.
A worked example
An employee earns £150 a week, works 5 days a week, and is off sick for 5 working days:
- 80% of £150 = £120, which is lower than the £123.25 flat rate → weekly rate is £120.
- Daily rate = £120 ÷ 5 qualifying days = £24 a day.
- 5 days off, no waiting days → all 5 days paid = 5 × £24 = £120.
Under the old rules the same employee would have lost the first 3 days and been paid the flat daily rate from day four — materially less.
What employers need to do
- Update your payroll calculation to pay from day one, drop the earnings-limit check, and apply the 80%-of-AWE cap for low earners. Getting this wrong is an unlawful deduction from wages.
- Re-check who qualifies. Part-time and low-hours staff who were previously excluded by the Lower Earnings Limit are now eligible.
- Record average weekly earnings for each employee, since the rate now depends on it for lower earners.
- Mind the transition. Sickness that started before 6 April 2026 keeps the old rules (3 waiting days, the earnings floor) for its pre-reform days.
What stayed the same
- SSP is still capped at 28 weeks per period of incapacity for work.
- Linked spells (separated by 8 weeks or less) still count toward the same 28 weeks.
- Employees can still self-certify for 7 days; after that you can ask for a fit note.
- The rate is still divided by the employee's qualifying days per week to get a daily figure.
Entitlement vs. other sick-leave questions
SSP is the statutory minimum sick pay. Many employers offer contractual (or "company") sick pay on top — that's unaffected by these changes and set by your own policy. And SSP is separate from holiday: time off sick still accrues holiday as normal.
Doing it automatically
Applying the new day-one, no-earnings-limit, 80%-capped rules correctly for every employee — and tracking the 28-week ceiling and linked spells — is fiddly to do by hand.
Coverboard calculates SSP on the 2026 rules automatically for every UK employee, using the exact method behind the free SSP calculator.
This guide is general information, not legal advice. SSP rules changed in 2026 and the figures are uprated each April; for a specific case, check current GOV.UK guidance or consult a payroll or employment law professional.